French tax consolidation
Conditions, benefits and limits of the French tax consolidation regime, and the accountant's role in implementing it.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
French tax consolidation
Updated March 2026 - French tax consolidation allows a parent company, subject to conditions, to compute a group taxable result instead of dealing only with separate company results.
Related reading: holding tax optimisation, share contribution to a holding and dividend distribution rules.
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Conclusion
Tax consolidation is powerful, but only when the group structure, numbers and governance are mature enough.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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